2026:UHC:2148-DB IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL HON’BLE THE CHIEF JUSTICE SHRI MANOJ KUMAR GUPTA AND HON’BLE SHRI JUSTICE SUBHASH UPADHYAY 25TH MARCH, 2026 WRIT PETITION (M/B) No. 202 OF 2026 M/s Green Gold Refrigeration. …Petitioner Versus The Commissioner, State Tax and another. …Respondents Counsel for the petitioner. : Mr. Tarun Pande and Mr. Ashish Agarwal, learned counsel. Counsel for the respondents. : Ms. Puja Banga, learned Brief Holder for the State of Uttarakhand. JUDGMENT : (per Shri Manoj Kumar Gupta, C.J.) 1. The present Writ Petition has been filed, praying for the following reliefs :- “a. issue a writ of certiorari or a writ in the nature of certiorari to quash and set aside the Impugned Order in Original dated 01/02/2025 (AnnexureNo.1) passed by Respondent No.2 as the same has been passed in utter disregard to the principles of natural justice; b. issue a writ of certiorari or a writ in the nature of mandamus directing Respondent No.2 tore-decide the matter after providing an opportunity of personal hearing to the petitioners and after considering all the submissions and documents.” 2. The submission of learned counsel for the petitioner is that date of personal hearing was fixed before the last date of submission of the reply to the show cause notice, and, therefore, the procedure adopted was wholly illegal. In support of the submission, reliance has been placed on an 1 2026:UHC:2148-DB order dated 17.03.2026, passed in Writ Petition (M/B) No. 166/2026, “M/s Abuturrab Agencies v. The Commissioner, State Tax and another”. 3. Learned counsel for the Revenue very fairly concedes that, since date for personal hearing was fixed 22 days prior to the last date fixed for filing of the reply, the hearing presumably offered was illusory, and not in conformity with the procedure prescribed. 4. Accordingly, the Assessment Order is, hereby quashed. The matter is remitted back to the Adjudicating Officer to proceed from the stage of show cause notice, after fixing a date for personal hearing. 5. The Writ Petition stands disposed of. 6. All pending applications stand disposed of accordingly. ______________________ MANOJ KUMAR GUPTA, C.J. ___________________ SUBHASH UPADHYAY, J. Dt: 25th March, 2026 Rahul 2 RAHUL PRAJAPATI Digitally signed by RAHUL PRAJAPATI DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=aa4fa3bee6691397758b14516ed3e66e61bf4c848741983ed8c39e4145cf1dab, postalCode=263001, st=UTTARAKHAND, serialNumber=303B55CC3063D34AC45BF8A192FCAD15C390A1AAD7B39857D2540AE 4C28A4898, cn=RAHUL PRAJAPATI Date: 2026.03.27 15:56:09 +05'30'